Federal Court recognition of the commercial reality of small and privately owned businesses

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Federal Court recognition of the commercial reality of small and privately owned businesses – 5 September 2022

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Some refreshing judicial commentary was handed down by the Federal Court on 19 August 2022, where His Honour Justice Logan recognised the comparative informality concerning small and privately-owned business taxpayer groups, in contrast to the behaviour expected of larger corporate taxpayers.

Published: September 2022

Federal Court recognition of the commercial reality of small and privately owned businesses
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